Roth IRA Income Limits for 2026, and How the Reduced Amount Works
For 2026, you can contribute the full Roth IRA amount if your modified AGI is under $153,000 (single) or $242,000 (joint), and nothing directly at $168,000 or $252,000 and above. These figures are from the IRS's November 2025 announcement (Notice 2025-67), as of October 2026. Between the two numbers, a formula reduces the limit.
1. The 2026 contribution limit
The IRS raised the IRA contribution limit for 2026 to $7,500, up from $7,000. The catch-up amount for people 50 and older, now adjusted for inflation, is $1,100, so Publication 590-A lists $8,600 as the 2026 limit for individuals age 50 or older.
That limit is shared across all your traditional and Roth IRAs for the year, and it also cannot exceed your taxable compensation.
2. The 2026 income phase-out ranges
Whether you can contribute the full amount depends on your modified adjusted gross income (MAGI) figured for Roth IRA purposes and your filing status. For 2026, the IRS set these ranges:
| Filing status | Full contribution if MAGI is below | Reduced contribution in this range | No direct contribution at or above |
|---|---|---|---|
| Single, head of household, or married filing separately and did not live with spouse during the year | $153,000 | $153,000 to $168,000 | $168,000 |
| Married filing jointly or qualifying surviving spouse | $242,000 | $242,000 to $252,000 | $252,000 |
| Married filing separately and lived with spouse at any time during the year | Not available | $0 to $10,000 | $10,000 |
Both ranges moved up from 2025, when the single range was $150,000 to $165,000 and the joint range was $236,000 to $246,000. The married-filing-separately range for spouses who lived together is not adjusted for inflation and stays at $0 to $10,000.
Notice the widths. The single range is $15,000 wide; the joint range is only $10,000 wide. That difference matters in the formula.
3. The reduced contribution formula
The IRS describes the reduction in five steps:
- Start with your modified AGI.
- Subtract the bottom of your range. For 2026, that is $153,000 for single and similar filers, $242,000 for joint filers, or $0 for married filing separately and living together.
- Divide the result by $15,000 for single and similar filers, or by $10,000 for joint filers and married couples filing separately who lived together.
- Multiply your normal maximum contribution by the result.
- Subtract that from your normal maximum. The result is your reduced limit.
Publication 590-A (its worksheet is printed with 2025 figures; the method is the same) adds two rounding rules: round the reduced limit up to the nearest $10, and if the result is more than $0 but less than $200, increase it to $200. Its Worksheet 2-2 walks through the same steps.
4. Worked examples for 2026
Single filer, age 40, MAGI of $158,250
- $158,250 minus $153,000 = $5,250
- $5,250 / $15,000 = 0.35
- 0.35 x $7,500 = $2,625
- $7,500 minus $2,625 = $4,875, rounded up to $4,880
Same filer at age 55
- 0.35 x $8,600 = $3,010
- $8,600 minus $3,010 = $5,590
Married couple filing jointly, MAGI of $245,500
- $245,500 minus $242,000 = $3,500
- $3,500 / $10,000 = 0.35
- Each spouse under 50: $7,500 minus $2,625 = $4,875, rounded up to $4,880 each
Single filer near the top, MAGI of $167,500
- $14,500 / $15,000 = about 0.967
- $7,500 minus about $7,250 = about $250. Because that is above $0, the limit is $250; if the formula had produced something between $0 and $200, it would be raised to $200.
| Situation | 2026 reduced Roth limit |
|---|---|
| Single, under 50, MAGI $158,250 | $4,880 |
| Single, 50 or older, MAGI $158,250 | $5,590 |
| Joint, each under 50, MAGI $245,500 | $4,880 each |
| Single, under 50, MAGI $167,500 | $250 |
5. If you also contribute to a traditional IRA
Publication 590-A explains that when you contribute to both types, your Roth limit is generally the same as if you contributed only to Roth IRAs, then reduced by all contributions for the year to IRAs other than Roth IRAs. On Worksheet 2-2, the final Roth limit is the lesser of your reduced amount or your normal limit minus traditional IRA contributions.
6. Timing and mistakes
You can contribute to a Roth IRA for a year at any time during that year or by the due date of your return for that year, not including extensions. So 2026 contributions can generally be made into early 2027.
If you contribute more than your limit, Publication 590-A says a 6% excise tax applies to the excess. Because MAGI is often not final until you prepare your return, people near the range may prefer to wait until they know their income before contributing.
7. How to use this
- Estimate your 2026 MAGI for Roth purposes using Worksheet 2-1 in Publication 590-A.
- Find your filing status row in the table above.
- If you are inside the range, run the five steps and the rounding rules.
- Subtract any traditional IRA contributions for the year.
- Recheck once your return is prepared, before the filing deadline.
8. Key takeaways
- The 2026 IRA limit is $7,500, or $8,600 for those 50 and older.
- Roth contributions phase out from $153,000 to $168,000 for single filers and $242,000 to $252,000 for joint filers.
- The reduced amount is figured by how far your MAGI is into the range, with the result rounded up to the nearest $10 and a $200 minimum.
- A single filer under 50 with $158,250 of MAGI can contribute $4,880 for 2026.
- Excess contributions face a 6% excise tax, so confirm MAGI before contributing near the limits.